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A company has enquired whether its employees seconded to Miami may benefit from the exemption for work performed abroad. The Directorate-General for Taxes (DGT) has ruled that this is applicable provided that the requirements regarding tax residence and the provision of services to a non-resident entity are met.
Cuestión planteada Bajo la hipótesis de que ninguno de los trabajadores desplazados perdería su residencia fiscal en España como consecuencia del desplazamiento a Miami, aplicación, sobre sus retribuciones, de la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, y forma de cálculo en cuanto a la determinación de la parte de las retribuciones no específicas correspondientes a los días que el trabajador efectivamente ha estado desplazado en el extranjero.
La exención del artículo 7.p) de la LIRPF procede si los trabajos se realizan efectivamente en el extranjero para una entidad no residente y en un país con convenio de intercambio de información. Para calcular la parte exenta de las retribuciones no específicas, se aplica un reparto proporcional según los días de estancia efectiva en el extranjero, sin incluir días por motivos particulares o vacaciones. Las retribuciones específicas por el desplazamiento también están exentas. El límite máximo es de 60.100 euros anuales.
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